June 3, 1994
CLA-2-15:S:N:N7:232 898225CATEGORY:CLASSIFICATIONTARIFF NO.:1504.10.4000; 1504.20.6040; 1515.90.4000
Mr. Charles G. Myung
Nutri-well International, Inc.
P.O. Box 10295
Newport Beach, CA 92658RE: The tariff classification of three types of oil in soft gel capsules from Korea.
Dear Mr. Myung:
In your letter dated April 8, 1994, with additional information provided in a letter dated May 10, 1994, you requested a tariff classification ruling.
Your query concerns the classification of shark liver oil, salmon oil and wheat germ oil, all of United States origin, which are shipped to Korea in liquid form in drums and there encapsulated to make soft gel capsules which are then shipped back to the United States in bulk.
The applicable subheading for the shark liver oil capsules will be 1504.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified...fish-liver oils and their fractions...other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the salmon oil capsules will be 1504.20.6040, HTS, which provides for fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified...fats and oils and their fractions, of fish, other than liver oils...other...other. The rate of duty will be 1.5 cents per kilogram plus 5 percent ad valorem.
The applicable subheading for the wheat germ oil capsules will be 1515.90.4000, HTS, which provides for other fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified...other...other. The rate of duty will be 5 percent ad valorem.
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This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire